Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Bina Praja Jurnal Pengabdian, Riset, Kreativitas, Inovasi, dan Teknologi Tepat Guna (Parikesit)
Yohanes Sugiyanta
Sekolah Tinggi Ilmu Ekonomi Mulia Pratama
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Transformasi Kapasitas UMKM Sektor Fashion Melalui Model Terintegrasi 3P (Production, Promotion, Payment) Yohanes Sugiyanta; Tony Renhard Sinambela; Murdan Sianturi
Jurnal Pengabdian, Riset, Kreativitas, Inovasi, dan Teknologi Tepat Guna Vol 4 No 1 (2026): Mei
Publisher : Direktorat Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/parikesit.v4i1.28888

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia’s fashion sector face challenges related to limited technical skills, low digital literacy, and restricted access to formal financing. This community service program aimed to strengthen the empowerment capacity of Paris Taylor MSME in Bekasi through the integrated 3P model (Production, Promotion, Payment). The program employed a Participatory Action Research (PAR) approach using a mixed-methods design implemented through the ADDIE framework over 12 weeks. The results demonstrated significant improvements in production capacity, digital marketing capability, and financial inclusion. MSME productivity increased by 75%, digital transactions expanded through e-commerce platforms, and the partner successfully obtained People’s Business Credit (KUR) financing for business development. The Integrated 3P Model proved effective in accelerating MSME transformation toward digital-based economic independence and is recommended for replication in other creative MSME sectors.
Tata Kelola Digital dalam Pencegahan Kecurangan pada Program Makan Bergizi Gratis: Peran Pengendalian Internal dan Audit Internal Pemerintah Yohanes Sugiyanta; Rakhmat
Jurnal Bina Praja Vol 18 No 1 (2026)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.18.2026.2912

Abstract

The Free Nutritious Meal (Makan Bergizi Gratis) program is a strategic national policy for strengthening human capital in Indonesia; however, its implementation is subject to significant fiscal and governance risks arising from the complexity of decentralized supply chains. This study aims to develop an integrated fraud prevention model, termed Smart-Nutri Governance, by combining digital governance architecture with continuous auditing mechanisms. This study employs a design-based policy research approach, using regulatory gap analysis and comparative policy analysis against India's Mid-Day Meal Scheme (Pradhan Mantri Poshan Shakti Nirman) and Brazil's National School Feeding Program (Programa Nacional de Alimentação Escolar). The analysis identifies three critical governance gaps: data validity (ghost recipients), price volatility, and audit detection lag. A simulation using West Java Province data estimates potential fiscal losses of up to 1.15 trillion Indonesian rupiah per year due to inefficiencies in beneficiary validation. To address these gaps, this study proposes a three-layer digital control architecture: (1) real-time biometric or QR-based validation at the point of service, (2) mandatory e-marketplace procurement to ensure price transparency and audit trails, and (3) artificial intelligence–based continuous auditing for real-time anomaly detection. The findings indicate that this model is projected to enhance control effectiveness and offer greater supervisory value compared to conventional post-audit approaches. This study contributes theoretically by integrating Fraud Diamond Theory with digital governance and continuous auditing in the public sector context. Practically, it provides an applicable and adaptive policy framework for strengthening financial accountability in large-scale social assistance programs.
Co-Authors Murdan Sianturi Rakhmat Tony Renhard Sinambela